The ordinances extend the provisions of the Central Goods and Services Tax Act, 2017 referred to as (CGST Act) and Integrated Goods and Services Tax Act, 2017 referred to as (IGST Act) to Jammu & Kashmir to complete rolling out GST regime the Himalayan State.

Background

The Central government earlier had promulgated ordinances to make the Central GST and Integrated GST (IGST), which deals with inter-state commerce, applicable to all states. However, provisions of these Central laws were not applicable to J&K unlike the rest of India, as the state is having a special constitutional status. Under this different procedure, President Pranab Mukherjee had promulgated two ordinances regarding the introduction of the GST in J&K.